论文部分内容阅读
待摊费用是基本建设工程的一项重要建设费用,合理分摊此项费用是正确核算交付使用资产成本的前提,也是做好决算工作的一项必要程序。待摊费用是建设单位按项目概算内容发生的,按照规定应当分摊计入交付使用资产价值的各项费用支出。待摊费用的分摊是一项有规可依、分程序、分步骤的繁琐工作,费用分摊后形成单项交付使用资产成本价值,各项单项工程价值分列建筑工程成本、设备成本,设备成本逐类逐项分列各项设备价值。审计工作中我们发现,因待摊费用的不合理分摊造成交付使用资产成本核算不准确的现象屡见不鲜,本文根据审计工作中的实际案例,对不合理分摊待摊费用的情况进行深入剖析,并就如何合理分摊待摊费用、如何正确核算交付使用资产成本作为本文讨论的重点。
Prepaid expenses is an important construction cost of capital construction projects, a reasonable allocation of this cost is the correct accounting for the cost of delivery of assets to use the premise, but also a necessary process for doing a good job. Prepaid expenses are incurred by the construction unit according to the estimated project budget and shall be apportioned to the expenses and expenses included in the value of the assets delivered for use in accordance with the provisions. The amortization of prepaid expenses is a tedious task that can be regulated, sub-programmed and step-by-step. After the expenses are apportioned, the cost value of the assets delivered by the individual is used. The individual project values are divided into construction cost, equipment cost and equipment cost. Class by item, the value of various equipment. In the audit work, we found that it is not uncommon for the cost of delivery and use of assets to be inaccurate due to the unreasonable distribution of expenses to be apportioned. Based on the actual cases in the audit work, this article analyzes the unreasonable sharing of the expenses to be apportioned, How to reasonably share the expenses to be apportioned and how to correctly calculate the cost of assets delivered and used as the focus of this article.